Partnerships file an information return to report their income, gains, losses, deductions, credits, etc. A partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Partners must include partnership items on their tax or information returns.
Other Items You May Find Useful
Publication 15 (Circular E), Employer's Tax Guide
Publication 51 (Circular A), Agricultural Employer's Tax Guide
Publication 225, Farmer's Tax Guide
Comment on Form 1065
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